unable to procure employment within the parish where he resides, that he should seek it elsewhere within a moderate distance, the very poverty under which most labourers in such circumstances are suffering, must, generally, prevent their having the heart or the means to travel any great distance for this purpose. Still less can it be expected that any number of labourers in this situation should possess the means of removing themselves and their families to other and distant countries, however strong the inducement offered by the demand for labour and high wages there, or however anxious their wish to avail themselves of this mode of bettering their condition. On this account, it is highly desirable that parishes should be empowered to defray out of their rates the cost of the emigration of such of their settled poor as are willing to accept aid of this nature. And, indeed, as has been already noticed, it would be well to go farther, and permit parishes to refuse more than temporary relief to able-bodied paupers who are unwilling to emigrate; under such securities against the abuse of this power as may be readily devised. The destitute labourer who applies to his parish for work and relief to save him from starvation, can have no ground of complaint if he is offered a conveyance to those parts of his Majesty's dominions where work is plentiful, and wages high-where every industrious labourer can command all the comforts and many of the luxuries of life, and look forward to still brighter prospects.

It is to be hoped that before long a comprehensive and well-organized scheme of colonization will be established by government, such as

TO BE ADJUSTED BY EMIGRATION.

429

has been already more than once alluded to in this work, having for one of its principal objects to provide for the regular and methodical conveyance of the surplus labour of this country to supply the deficiency in our colonies. Were the expense shared between the parishes and the government, the former would enter most readily into the scheme, since they would be able to get rid of able-bodied paupers that are now a permanent incumbrance, for less, perhaps, than one year's cost of their maintenance here in idleness*. The government, on the other hand, would be secured in the full ultimate repayment of its advances for this purpose, from numerous sources which the process would create, such as the increasing price and sales of waste lands, and the increased revenues which may certainly be anticipated, both in the colony and mother country, through the enlarged commercial intercourse between them that must follow every addition to the population of the former. If these sources of repayment were doubted, (though we cannot see how they can be doubted,) a system of indenture might be adopted, which would secure the repayment by every labourer, within a limited period, of a moiety of the cost of his emigration, out of the surplus of his earningst.

Under judicious arrangements, the cost of emigration is absolutely insignificant when compared to that of keeping them at home. Mr. More O'Farrell relates the case of an Irish landlord, who, in 1831, sent twelve families, in 1832 fifteen families to Quebec, at an average cost of only 27. 108. per head, including passage, provisions, clothing, and from 10s. to 20s. put into the pocket of each on their arrival. They have done well. See Report of Committee on Agriculture, qu. 10718.

See, for a detailed plan and calculations of its expense, the Quarterly Review, vol. xlvi. p. 372.

We repeat that since the necessary machinery of the poor-law, and other circumstances in our artificial and complicated social position, unavoidably tend to check the free circulation of labour to meet the demand for it, there arises a strong necessity for the adoption of measures of a nature to counteract this tendency, by facilitating the adjustment of the supply to the demand. And above all other contrivances for this end, we look forward earnestly to the adoption of a permanent and general scheme of colonization. Nothing is wanting, we are confident, but candid inquiry to remove the prejudices with which this subject has been unfortunately surrounded, and to convince the public of its paramount importance to the interests of individuals, of communities, and of mankind at large. The time cannot be far distant when the noble scheme of a systematic emigration from all the over-peopled parts of the earth to the underpeopled, preserving health to the mother countries by moderate depletion, and invigorating infant colonies by the infusion of full-grown labour, will be recognized as the true political wisdom of all advanced states, and generally adopted by them; when an increase of population, instead of being deplored and discouraged by short-sighted statesmen and philosophers, will be hailed with delight as the means of adding to the sum of human happiness, and of extending the empire of civilization over the globe.

CHAPTER XVII.

EXCESSIVE AND MISDIRECTED TAXATION.

History and Progress of Taxation in Britain.—Limited only by the resistance of the people. Funding system.—Its errors.—Pressure of the National Debt on Productive Industry-Financial mismanagement.-Extravagance.Misdirection of Taxation.-True principles of Taxation.Expediency of commuting the Taxes on Industry and the Comforts of the Poor for an Income Tax.

A PHILOSOPHICAL history of taxation would form an interesting and important work. Here we can find room only for a glance at the subject. In feudal times the monarch's own lands furnished his domestic articles of consumption; and the ordinary expenses of the state were defrayed partly by fines and forfeitures casually accruing to the exchequer, partly by customs duties on merchandize. The expenses of wars and other extraordinary emergencies were either provided against beforehand by the accumulation of treasure during peace, or by subsidies, aids, and temporary imposts.

Early in the thirteenth century we find England already fertile in taxes. The 15ths and 20ths seem to have commenced under Henry III. In 1225, a 15th of all moveables both of the clergy and laity was granted to the king; war horses, armour, ready money, and apparel being alone excepted. The valuation, which was made by the chief men in

each township, and levied by the sheriff, seems to have been moderate. But when it is considered that in those times almost all the capital of the country consisted in moveables, it will appear that these levies of 15ths and 20ths not unfrequently repeated, must have borne almost as heavily on the productive resources of the people as the taxes of the present day. At a later period, (in the beginning of the 14th century) direct taxes were levied bearing a still higher proportion to the income of those charged with their payment; and the duties were equally exorbitant. In 1208, parliament, among other grievances, remonstrated against the 40s. a sack upon wool; and stated that the wool of England amounted to almost half the value of the land, and the duty on it to one-fifth of the whole value of the land. The insatiable avarice and oppressive tyranny of the Tudors caused the constant imposition of fresh taxes. In 1531 a moiety was taken of all the goods and lands of the Church, and yielded nearly half a million, equivalent to five millions of the present currency. And it has been computed that the lands of the monasteries and other religious foundations seized by Henry VIII. would now be worth six millions annually.

But the growing spirit of the people of England at length roused itself against the arbitrary imposition of such severe burthens. Hampden's refusal to pay his assessments of shipmoney was the spark which lighted a wide flame of resistance; and the success of the Great Rebellion demonstrated to kings the danger of pushing their machinery of extortion beyond what the patience of